IAASB Quarterly Board Meeting - June 13-17, 2022

Jun 13 - 17, 2022
New York, USA

Meeting Summary

IAASB June 2022 Meeting Highlights (180.66 KB)

Agenda

IAASB June 2022 Meeting Schedule - Agenda (83.38 KB)

Agenda Papers

Agenda Item 1 - Introduction and Opening Remarks (Word Version)

20220613-IAASB-Agenda Item 1-E-Draft-Minutes-of-the-Public-Session-for-March-2022-Clean (UPDATED) (62.91 KB)

Agenda Item 1 - Introduction and Opening Remarks

20220613-IAASB-Agenda Item 1 -Introduction and Opening Remarks (141.45 KB)
20220613-IAASB-Agenda Item 1-A-Draft Minutes of the Public Session for March 2022 (Clean) (351 KB)
20220613-IAASB-Agenda Item 1-B-Draft Minutes of the Public Session for March 2022 (Marked) (355.49 KB)
20220613-IAASB-Agenda Item 1-C-Draft Minutes of April 26 2022 Videoconference (120.96 KB)
20220613-IAASB-Agenda Item 1-D-Draft-Minutes-of-the-Public-Session-for-March-2022-Marked (UPDATED) (352.27 KB)
20220613-IAASB-Agenda Item 1-E-Draft-Minutes-of-the-Public-Session-for-March-2022-Clean (UPDATED) (351.98 KB)

Agenda Item 2 - Listed Entity & PIE

20220613-IAASB-PIE-Agenda Item 2-Issues (213 KB)
20220613-IAASB-PIE-Agenda Item 2A Exposure Draft (349.58 KB)
20220617-IAASB-PIE-Agenda Item 2-A.1 UPDATED Exposure Draft (Clean) (203.07 KB)
20220617-IAASB-PIE-Agenda Item 2-A.1 UPDATED Exposure Draft (Marked) (223.55 KB)
20220617-IAASB-PIE-Agenda Item 2-A.2 (APPROVED) Exposure Draft (Clean) (203.11 KB)
20220617-IAASB-PIE-Agenda Item 2-A.2 (APPROVED) Exposure Draft (Marked) (210.56 KB)
20220617-IAASB-PIE-Agenda Item 2-A.3 (APPROVED UPDATED) Exposure Draft (Clean) (203.2 KB)
20220617-IAASB-PIE-Agenda Item 2-A.3 (APPROVED UPDATED) Exposure Draft (Marked) (210.49 KB)

Agenda Item 3 - Audit Evidence

20220613-IAASB-Agenda-Item 3 Audit Evidence Issues Paper (final) (159.04 KB)
20220613-IAASB-Agenda-Item 3-A Audit-Evidence-Draft-Proposed-ISA-500-Revised-Mark-up (final) (315.45 KB)
20220613-IAASB-Agenda-Item 3-B Audit-Evidence-Draft-Proposed-ISA-500-Revised-Cean (final) (396.18 KB)
20220613-IAASB-Agenda-Item 3-C Audit Evidence-Explanation Significant Changes (final)) (121.91 KB)
20220613-IAASB-Agenda-Item 3-D Proposed Conforming Amendments (final) (283.35 KB)
20220617 IAASB Agenda Item 3-B UPDATED Audit Evidence (253.06 KB)

Agenda Item 4 - Sustainability - ESG

20220615-IAASB-Agenda-Item-4-Sustainability-Assurance-Issues-Paper (222.03 KB)
20220615-IAASB-Agenda-Item-4A-Assurance on Sustainability and ESG Reporting Presentation (1.01 MB)

Agenda Item 5 - Going Concern

20220613-IAASB-Agenda Item 5 - Going Concern - Issues (final) (769.28 KB)
20220613-IAASB-Agenda Item 5-A - Going Concern - Preliminary Drafting Paragraphs (final) (298.94 KB)
20220613-IAASB-Agenda Item 5-B - Going Concern-FAQ (final) (250.91 KB)
20220613-IAASB-Agenda Item 5-C - Going Concern -Auditor Reporting Examples (final) (979.51 KB)

Agenda Item 6 - Audits of Less Complex Entities

20220613-IAASB-Agenda Item 6-Summary of Feedback and Selected Issues Paper (814.69 KB)
20220613-IAASB-Supplement 1 to Agenda Item 6 - Respondent and Analysis Process (514.51 KB)
20220613-IAASB-Supplement 2 to Agenda Item 6 - NVivo Respondent Summary Analysis (496.44 KB)
20220613-IAASB-Supplement 2-01 to Agenda Item 6 Project Level Support (517.6 KB)
20220613-IAASB-Supplement 2-02 to Agenda Item 6 – Q1(a) (711.35 KB)
20220613-IAASB-Supplement 2-03 to Agenda Item 6 – Q1(b) (159.74 KB)
20220613-IAASB-Supplement 2-04 to Agenda Item 6 – Q1(c) (80.2 KB)
20220613-IAASB-Supplement 2-05 to Agenda Item 6 – Q3(a) (283.62 KB)
20220613-IAASB-Supplement 2-06 to Agenda Item 6 – Q3(b) (212.44 KB)
20220613-IAASB-Supplement 2-07 to Agenda Item 6 – Q3(c) (108.25 KB)
20220613-IAASB-Supplement 2-08 to Agenda Item 6 – Q3(d) (143.12 KB)
20220613-IAASB-Supplement 2-09 to Agenda Item 6 – Q3(e) (175.58 KB)
20220613-IAASB-Supplement 2-10 to Agenda Item 6 – Q4(a) (252.82 KB)
20220613-IAASB-Supplement 2-11 to Agenda Item 6 – Q4(b) (453.34 KB)
20220613-IAASB-Supplement 2-12 to Agenda Item 6 – Q5(a) (166.51 KB)
20220613-IAASB-Supplement 2-13 to Agenda Item 6 – Q5(b) (137.47 KB)
20220613-IAASB-Supplement 2-14 to Agenda Item 6 – Q6 (109.47 KB)
20220613-IAASB-Supplement 2-15 to Agenda Item 6 – Q7(a) (412.3 KB)
20220613-IAASB-Supplement 2-16 to Agenda Item 6 – Q8 (206.19 KB)
20220613-IAASB-Supplement 2-17 to Agenda Item 6 Q17(a) (196.39 KB)
20220613-IAASB-Supplement 2-18 to Agenda Item 6 – Q17(b) (229.7 KB)
20220613-IAASB-Supplement 2-19 to Agenda Item 6 – Q22 (319.72 KB)
20220613-IAASB-Supplement 2-20 to Agenda Item 6 – Q23(a) (136.05 KB)
20220613-IAASB-Supplement 2-21 to Agenda Item 6 - Q23(b) (109.29 KB)
20220613-IAASB-Supplement 2-22 to Agenda Item 6 – Q23(c) (180.96 KB)
20220613-IAASB-Supplement 2-23 to Agenda Item 6 Q24 (200.01 KB)
20220613-IAASB-Supplement 2-24 to Agenda Item 6 – Q25 (111.23 KB)
20220613-IAASB-Supplement 2-25 to Agenda Item 6 – Q26 (135.4 KB)

Agenda Item 7 - Fraud

20220613-IAASB-Agenda Item 7 -Fraud Issues Paper (275.17 KB)
20220613-IAASB-Agenda Item 7-A-Draft of Proposed ISA 240 (Revised)-Marked from Extant ISA 240 (455.17 KB)
20220613-IAASB-Agenda Item 7-B-Draft of Proposed ISA 240 (Revised)-In Clean (423.24 KB)

Minutes

Approved-Minutes-of-the-IAASB Meeting-Public-Session-for-June-2022 (331.9 KB)

Presentations

Agenda Item 2 - Listed Entities and PIE (663.69 KB)
Agenda Item 3 - Audit Evidence (899.62 KB)
Agenda Item 4 - Sustainability - ESG (1.01 MB)
Agenda Item 5 - Going Concern (698.83 KB)
Agenda Item 6 - Audits of Less Complex Entities (846.64 KB)
Agenda Item 7 - Fraud (1006.63 KB)